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TREAS/IRS RIN: 1545-BQ14 Publication ID: Fall 2022 
Title: Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans 

These regulations prescribe mortality tables to be used by most defined benefit pension plans. The tables specify the probability of survival year-by-year for an individual based on age, gender, and other factors. This information is used (together with other actuarial assumptions) to calculate the present value of a stream of expected future benefit payments for purposes of determining the minimum funding requirements for the plan. These mortality tables are also relevant to determining the minimum required amount of a lump-sum distribution from such a plan. These regulations affect participants in, beneficiaries of, employers maintaining, and administrators of certain retirement plans.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 26 1.430(h)(3)-1    26 CFR 1.431(c)(3)-6    26 CFR 1.433(h)(3)-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 412    26 U.S.C. 430    26 U.S.C. 431    26 U.S.C. 433    ...   
Legal Deadline:  None
Action Date FR Cite
NPRM and Notice of Public Hearing  04/28/2022  87 FR 25161   
NPRM Comment Period End  06/09/2022 
Public Hearing: Cancellation  06/24/2022  87 FR 37773   
Final Action  12/00/2022 
Additional Information: REG-106384-20 (Final) Drafter attorney: Arslan Malik (202) 317-6700 Reviewer attorney: Linda Marshall (202) 317-6700 Treasury attorney: Harlan Weller (202) 622-1001 CC: EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Arslan Malik
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5422,
Washington, DC 20224
Phone:202 317-6700
Fax:855 604-6086